Parent Categories
Taxation
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Dividend Policy Inside the Multinational Firm
July 14, 2026
Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Dividend Policy Inside the Multinational Firm, 36 Fin. Mgmt. 5 (2007).
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The Degradation of Reported Corporate Profits
July 14, 2026
Mihir A. Desai, The Degradation of Reported Corporate Profits, J. Econ. Persp., Fall 2005, at 171.
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Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions
July 14, 2026
Mihir A. Desai & James R. Hines Jr., Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions, 55 Nat’l Tax J. 409 (2002).
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Institutional Tax Clienteles and Payout Policy
July 14, 2026
Mihir A. Desai & Li Jin, Institutional Tax Clienteles and Payout Policy, 100 J. Fin. Econ. 68 (2011).
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Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition
July 14, 2026
Mihir A. Desai, Are We Racing to the Bottom? Evidence on the Dynamics of International Tax Competition, 1998 Nat’l Tax Ass’n Proc. Ninety-First Ann. Conf.
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Interest Deductions in a Multijurisdictional World
July 14, 2026
Mihir A. Desai & Dhammika Dharmapala, Interest Deductions in a Multijurisdictional World, 68 Nat’l. Tax J. 653 (2015).
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Mihir A. Desai, C. Fritz Foley & James R. Hines, Capital Controls, Liberalizations, and Foreign Direct Investment, 19 Rev. Fin. Stud. 1433 (2006).
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Do Tax Havens Divert Economic Activity?
July 14, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Do Tax Havens Divert Economic Activity?, 90 Econ. Letters 219 (2006).
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Mihir A. Desai & James R. Hines Jr., Excess Capital Flows and the Burden of Inflation in Open Economies, in The Costs and Benefits of…
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Mihir A. Desai & William M. Gentry, The Character and Determinants of Corporate Capital Gains, 18 Tax Pol’y & Econ. 1 (2004).
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The Demand for Tax Haven Operations
July 14, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines, Jr., The Demand for Tax Haven Operations, 90 J. Pub. Econ. 513 (2006).
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Do Strong Fences Make Strong Neighbors?
July 14, 2026
Mihir A. Desai & Dhammika Dharmapala, Do Strong Fences Make Strong Neighbors?, 63 Nat’l. Tax J. 723 (2010).
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A Better Way to Tax U.S. Businesses
July 14, 2026
Mihir A. Desai, A Better Way to Tax U.S. Businesses, 90 Harv. Bus. Rev. 134 (2012).
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“Basket Cases”: Tax Incentives and International Joint Venture Participation by American Multinational Firms
July 14, 2026
Mihir A. Desai & James R. Hines, “Basket Cases”: Tax Incentives and International Joint Venture Participation by American Multinational Firms, 71 J. Pub. Econ. 379…
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The Divergence between Book Income and Tax Income
July 14, 2026
Mihir A. Desai, The Divergence between Book Income and Tax Income, 17 Tax Pol’y & Econ. 169 (2003).
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Mihir A. Desai, Fritz C. Foley & James R. Hines Jr., Tax Policy and the Efficiency of U.S. Direct Investment Abroad, 64 Nat’l. Tax J.
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Theft and Taxes
July 14, 2026
Mihir A. Desai, Alexander Dyck & Luigi Zingales, Theft and Taxes, 84 J. Fin. Econ. 591 (2007).
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Trade Credit and Taxes
July 14, 2026
Mihir A. Desai, C. Fritz Foley & James R. Hines Jr., Trade Credit and Taxes, 98 Rev. Econ. and Stat. 132 (2016).
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Dividend Taxes and International Portfolio Choice
July 14, 2026
Mihir A. Desai & Dhammika Dharmapala, Dividend Taxes and International Portfolio Choice, 93 Rev. Econ. and Stat. 266 (2011).
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Corporate Tax Avoidance and High-Powered Incentives
July 14, 2026
Mihir A. Desai & Dhammika Dharmapala, Corporate Tax Avoidance and High-Powered Incentives, 79 J. Fin. Econ. 145 (2006).
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Mihir A. Desai & Dhammika Dharmapala, Taxes, Institutions and Foreign Diversification Opportunities, 93 J. Pub. Econ. 703 (2009).